1978 (2) TMI 6

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.... Das, Reoti Raman Das, Radha Raman Das, Smt. Kamal Mani Devi and Smt. Sumitra Devi requiring them to file returns under the Agrl. I.T. Act for the years 1359 Fasli, 1360 Fasli, 1361 Fasli and 1363 Fasli. The year 1363 fasli ended on 31st July, 1956. These notices were issued because these individuals' agricultural income had escaped assessment. Section 25 of the Agrl. I.T. Act provides for such co....

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....Raman Das, Radha Raman Das Smt. Kamal Mani Devi and Smt. Sumitra Devi, to whom individual notices had not been issued originally by the assessing authority, are barred by the provisions of sections 15 and 25 ? 2. Whether the revision Board can annul the assessment of 1361 Fasli and 1363 Fasli made on Smt. Kamal Mani Devi, deceased, and can make fresh assessment on her legal heirs in modification ....

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.... allowed it and held that the partition of the family had been established. During the pendency of these proceedings, notice under s. 15(3) of the Act was issued to Purshottam Das alone' It is admitted that no notices requiring the. filing of returns were issued to other members of the family. These notices were for the first time issued on 6th November, 1965, for, the assessment years mentioned ....

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....ion. Section 15(3) requires the issuance of a notice during the year in question. It provides: " In the case of any person whose total agricultural income is, in the opinion of the assessing authority, such amount as to render such person liable to payment of agricultural income-tax in any year, he may serve in that year a notice in the prescribed form........" Obviously, this mandatory conditio....